2016 (3) TMI 384

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....the appeals are directed against the Order dated 29.05.2013 passed by the Additional Commissioner of Commercial Taxes, Zone-3, Bangalore [hereinafter referred to as 'Commissioner' for the sake of convenience], whereby it has been held that the Order of the Assessing Officer for the assessment of the respective years of 2008-09, 2009-10, 2010-11 and 2011-12 are maintained. 4. The short facts of the case appears to be that the Assistant Commissioner of Commercial Taxes [Enforcement-6] passed the order for re-assessment under Section 39[1] of the Karnataka Value Added Tax Act, 2003 [hereinafter referred to as 'KVAT Act', for the sake of convenience] and under Section 9[2] of the Central Sales Tax Act, 1956 [hereinafter refer....

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....en considered. At this stage, we may refer to the decision of the Apex Court in the case of 'SUCHITRA COMPONENTS LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, GUNTUR' reported in [(2006) 12 SCC 452] wherein at paragraph- 2, it was observed by the Apex Court as under: "We have heard Mr. A.R. Madhav Rao, learned counsel for the appellant and Mr. K. Radhakrishna, learned Senior Counsel for the respondent. We have perused the orders passed by the lower Authorities and also of the Tribunal. The point raised by the learned counsel for the appellant is covered by the recent judgment of this Court in Civil Appeal No.4488 of 2005, Commissioner of Central Excise, Bangalore versus M/s. Mysore Electricals Industries Ltd., reported in 200....

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....rity instead of Revisional Authority is that all the lower Authority from the stage of the Assessing Authority till the Revisional Authority, have not examined the aforesaid aspect of applicability and the prospective effect or retrospective effect of the clarification and hence such being the peculiar circumstances, we find that remanding of the matter to the Assessing Authority would be more appropriate instead to the Revisional Authority. 10. Mr. T.K. Vedamurthy, learned Government Pleader appearing for the Revenue submitted that the matter is delayed sufficiently and therefore in the event this Court is inclined to remand the matter to the Assessing Authority, a direction may be issued to the Assessing Authority to conclude the asses....